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2023 Supreme(Guj) 75

SONIA GOKANI, SANDEEP N. BHATT
L. M. Corporation – Appellant
Versus
State Of Gujarat – Respondent


Advocates:
Advocate Appeared:
For the Appellant : MR MAULIK NANAVATI for NANAVATI & CO

ORDER :

SONIA GOKANI, J.

1. Petitioner is before this Court challenging the proceedings initiated by the show cause notice dated 29.03.2022 issued by the State Tax Officer, Ghatak-11 (Ahmedabad), Gujarat, which culminated into the order dated 28.07.2022 passed by the State Tax Officer canceling the registration of the petitioner Firm under the provisions of Central Goods and Services Tax Act (CBDT) with following reliefs:

    “6. The petitioner, therefore, most respectfully prays that this Hon’ble Court be pleased:

(a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction for calling of records of proceedings initiated pursuant to show-cause notice dated 29.03.2022 and after perusing the same be pleased to quash and set aside show cause notice dated 29.03.2022 and order dated 28.07.2022 passed thereon by State Tax Officer, Ghatak 11, Ahmedabad and be further pleased to direct restoration of registration bearing number 24AAGHH2510E1ZY;

(b) To pass an ex-parte ad interim order staying the operation, execution and implementation of the order dated 28.07.2022 bearing reference no.ZA240722252266N passed by State Tax Officer, Ghatak 11, Ahmedabad, pend

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